国家税权和国民税权关系问题研究  

The Research of the Relationship beween the Right of National Taxation and the Right of the People' s Taxation

作　　者：秦玉娈[1] 

机构地区：[1]河北师范大学法政学院,河北石家庄050091

出　　处：《河北法学》2011年第11期122-126,共5页Hebei Law Science

基　　金：2009年度河北省科技厅软科学指导性计划项目<纳税人公益诉讼问题研究>(094572166)的中期结项成果

摘　　要：国家和人民关系问题的核心是国家税权和国民税权关系问题,用税收契约理论解析国家税权和国民税权关系,确立合理的委托—代理关系对于我国和谐社会的建设有很大的促进作用。The core of the problem about the relationship between state and its people is tbe relationship about the right of national taxation and the right of its people＇s taxation. The author wants to analyze the relationship about the right of taxation between state and its people by tax agreement theory of taxation, its aim is to establish logical relationship of entrustedagency between state and its people, it is beneficial to set up harmonious society in our country.

关 键 词：税收契约 税收债务 委托代理 

分 类 号：D621[政治法律—政治学]